The city of New Orleans has filed a complaint against a certified public accountant who performed services for the Orleans Parish Sheriff's Office.

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The complaint was filed with the Louisiana Ethics Commission against Albert Richard III and alleges a conflict of interest and misrepresentation.

A complaint was also filed with the State Board of Certified Public Accountants of Louisiana.

The Office of the Inspector General said Richard attested to his independence in a 2012 audit of the Sheriff's Office and alleged he was been Sheriff Marlin Gusman's campaign treasurer for many years.

The Office of the Inspector General said it believes Richard's work as campaign treasurer means he has an "indisputable conflict of interest."

"The audit is compromised and cannot be relied upon. Mr. Richard should not have had any role in this audit," Inspector General Ed Quatrevaux said.

Gusman released a statement about the complaint.

"The Inspector General of the City of New Orleans raised and publicized baseless and false accusations against the certified public accountant who performs external accounting services for the Sheriff's Office. It is quite apparent that the city -- the employer of the Inspector General -- is a major party of interest in the litigation and is directing the scope and timing of the Inspector General's activities.

"Mr. Richard is an accomplished CPA who has provided the Sheriff's Office independent review and analysis for a number of years. The audits compiled by his firm have been reviewed by the Louisiana Legislative Auditor and other governing bodies for many years. The Sheriff's Office retained him for the same reason the city retained him -- he is an excellent CPA.

"The Inspector General was way off base. These are ridiculous and baseless accusations that, in any event and by law, are supposed to remain confidential until the ethics body acts."